There are some situations where an employee can deduct expenses on their tax return. And you have more deductions available to you if you are paid commissions.
Employees – Salaried
You are quite limited as to what you can deduct. A list of allowable expenses is outlined in the following link.
To be allowed to deduct expenses, your employer will have to complete a T2200 form which confirmed that you had to incur expenses through your employment.
Employees – Commissioned